Ƙiyasta harajin kuɗin shiga na Faransa na 2025 ta amfani da tsarin quotient familial, ragi na sana'a na 10%, da gudummawar zamantakewa ta CSG/CRDS.
| Rukuni | Kuɗin shiga kowane sashe (quotient) | Kuɗi |
|---|---|---|
| Matakin da ba a biyan haraji | Har zuwa €11,497 | 0% |
| Rukuni na 2 | €11,498 – €29,315 | 11% |
| Rukuni na 3 | €29,316 – €83,823 | 30% |
| Rukuni na 4 | €83,824 – €180,294 | 41% |
| Babban rukuni | Sama da €180,294 | 45% |
Ana amfani da shi ga kuɗin shiga ÷ sassa, sannan a ninka da sassa. Kuɗin shiga da ake haraji = jimillar − ragi 10% − CSG da ake cirewa.
| Gudummawa | Ƙimar ma'aikaci | Bayanan kula |
|---|---|---|
| CSG (déductible) | 6.8% | A kan 98.25% na jimillar kuɗi — ana cirewa daga kuɗin shiga da ake haraji |
| CSG (non-déductible) | 2.4% | A kan 98.25% na jimillar kuɗi — ba a cirewa |
| CRDS | 0.5% | A kan 98.25% na jimillar kuɗi — ba a cirewa |
| Retraite de base (fansho) | 6.9% + 0.4% | An iyakance a €46,368/shekara; sashe mara iyaka 0.4% |
| Retraite complémentaire AGIRC-ARRCO T1 | 3.15% | Har zuwa €3,864/wata |
| Maladie / prévoyance | 0.75% – 3% | Ya bambanta bisa yarjejeniyar ma'aikaci |
Adadin "sassan" haraji da ke ƙayyade harajin ku. Mutum ɗaya = sashe 1, ma'aurata = sassa 2, kowane yaro da ke dogaro yana ƙara sashe 0.5 (yara biyu na farko) ko sashe 1 (na uku da sama). Ana raba kuɗin shiga da sassan, ana lissafin haraji ga kowane sashe, sannan a ninka shi baya. Ƙarin sassa = ƙaramin adadin da ya dace.
Ma'aikata suna samun cirewa ta yau da kullum na 10% akan albashin gaba ɗaya (mafi ƙaranci €495, mafi girma €14,426 na 2025) don biyan kuɗaɗen da suka shafi aiki. Yana rage kuɗin shiga da ake haraji kafin a yi amfani da matakan haraji.
A wani ɓangare. Sasshen CSG da ake cirewa (6.8% da ake amfani da shi akan 98.25% na kuɗin shiga) yana rage kuɗin shiga da ake haraji. CSG da ba a cirewa (2.4%) da CRDS (0.5%) ba sa rage kuɗin shiga da ake haraji.
Faransa tana amfani da tsarin Pay-As-You-Earn (PAYE / prélèvement à la source) tun 2019. Ma'aikacin ku yana cire harajin kuɗin shiga da aka ƙiyasta kowane wata bisa ƙimar da hukumar haraji ta tsara. Ana daidaita biyan kuɗi na shekara-shekara (déclaration de revenus) don kowane biya da ya wuce ko bai isa ba nan da Satumba na shekara mai zuwa.
e-Buhalteris yana taimaka maka wajen bayar da invois da bin diddigin harkokin kuɗi na duniya.
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